Resources
Current Issues
For further advice on any of these topics, please get in touch with your usual Shipleys contact or email advice@shipleys.com
19 Apr 2012
This article outlines the recent developments in the Charity and Non-Profit sector. We look the Charities Act 2011 coming into effect and what this will mean for Charities. ... More
21 Mar 2012
Individuals and trustees may wish to consider these issues by 5 April 2012 to save or delay tax liabilities. ... More
08 Feb 2012
The rules regarding pre-owned assets are very complicated but their effect is to impose an income tax charge on the perceived benefit from the 'pre-owned' asset. Read our detailed analysis here. ... More
13 Jan 2012
Compulsory online filing of VAT returns was implemented with effect from 1 April 2010 for all new VAT registrations and for businesses already registered for VAT. ... More
06 Jan 2012
We look at whether hot takeaway food should be zero rated for VAT, what the current position is and the issues surrounding it. ... More
20 Dec 2011
We look at the expected changes in the Law surrounding Low Value Conignment Relief for VAT. ... More
02 Dec 2011
The Finance Act 2011 has made further changes to the pension tax rules. ... More
29 Nov 2011
Residence in the UK for tax purposes
A new statutory set of rules are proposed, to apply from 6 April 2013, to determine UK tax residence. The current rules will continue to apply for tax years prior to the introduction of the statutory test, including 2012/13. Initially the new rules were to have applied from 6 April 2012 but the Government has decided that further consultation is required. ... More
10 Nov 2011
We look at the impact of tax on a divorce settlement in particular the Capital Gains Tax considerations for any transfers between spouses following permanent separation. ... More